The organization is responsible for ensuring that any payment of perquisites is done in amanner consistent with the Broader Public Sector Perquisites Directive.

4.2. Transparency

The organization is transparent to all stakeholders. The rules for reimbursing perquisitesare clear, easily understood and available to the public.PERQUISITE POLICY Number: II-a-5

5. General Rule

A perquisite is allowable only in limited and exceptional circumstances where it isdemonstrated to be a business-related requirement for the effective performance of anindividual’s job. This decision will be made having regard to all of the relevant facts.The following items are not considered perquisites:• Provisions of collective agreements• Insured benefits• Items generally available on a non-discriminatory basis for all or most employees(e.g. Employee Assistance Program, pension plans)• Employment accommodations made for human rights and/or accessibilityconsiderations (e.g. special workstations, work hours, religious holidays)• Expenses covered under and organization’s rules on travel, meals and hospitality(established in accordance with the Broader Public Sector Expenses Directive)

6. Non-Allowable PerquisitesThe following perquisites are not permitted under any circumstances:• Club memberships for personal recreation or socializing purposes, such asfitness clubs, golf clubs or social clubs• Seasons tickets to cultural or sporting events• Clothing allowances not related to health and safety or special job requirements• Access to private health clinics – medical services outside those provided by theprovincial health care system or by the employer’s group insured benefit plans• Professional advisory services for personal matters, such as tax or estateplanning

7. Accountability Framework

7.1 NGH is responsible for maintaining appropriate controls and checks as part of itsaccountability.

7.2 The authorized approving officer is responsible for ensuring that the payment ofperquisites are within the conditions of this policy, are being charged to an appropriateaccount and include all appropriate documentation.

7.3 No person shall authorize any perquisite that may confer a benefit on that sameperson.

7.4 NGH reserves the right to deduct from any claim for reimbursement any perquisitedeemed inappropriate, unauthorized or unsubstantiated by proper receipts inaccordance with the present policy.PERQUISITE POLICY Number: II-a-5

7.5 Each payment of a perquisite processed by Accounts Payable will be subject to theHospital's internal audit procedure, which includes review by the Director of Finance orthe Vice-President, Finance or their designate prior to payment.

7.6 All perquisites are kept on file for a period of no less than seven years.

7.7 This policy must be posted on NGH’s website in an accessible form so that it isavailable to the public.

7.8 A summary of paid perquisites, including description and dollar amount, will beposted annually on NGH’s website in an accessible form so that it is available to thepublic. Personal information shall not be provided.

8. Claimant’s Responsibilities

8.1 The claimant must obtain approval from the President & CEO before incurring anyexpenses associated with a perquisite. The President & CEO will obtain approval fromthe Chair of the Board of Directors or designate.

8.2 All approved perquisites must be submitted on a Form A-20 with original, itemizedreceipts attached. All expenses must be approved prior to payment by the President &CEO. Expenses submitted by the President will be approved prior to payment by theChair of the Board of Directors or designate.

8.3 The Claimant is responsible for ensuring that claims for reimbursement areaccurate, conform to this policy, and conform to any funding agency rules.

8.4 Claimants are responsible for repaying any overpayments; such overpayments areconsidered a debt owing to the organization.

8.5 All claims for reimbursement must be submitted prior to leaving the employment ofNGH.